31386 paragraphs found
In addition, auditors and assurance practitioners should refer to the Independence Guide - Fifth Edition, May 2020 a joint publication issued by APESB, CA ANZ, CPA Australia and the …
Relevant assertions – An assertion about a class of transactions, account balance or disclosure is relevant when it has an identified risk of material misstatement. The determination of whether an assertion is a relevant assertion is made before …
See section 510 and 521 of the Code and section 8.4 of the Independence guide. …